Results 12,941-12,960 of 32,547 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 53: In page 61, line 11, to delete “This section” and substitute “Subject to subsection (3), this

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 54: In page 61, to delete lines 15 to 17 and substitute the following: “(a) the head office of the entity and a permanent establishment of that entity, (b) two or more permanent establishments of the entity, (c) where the entity is a participator in a hybrid entity, the entity and the hybrid entity, or (d) where the entity is a participator in two or more...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 55: In page 61, to delete lines 23 and 24 and substitute the following: “(b) a payment is deductible in a case in which—”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 56: In page 61, to delete lines 29 to 32 and substitute the following: “but for the fact that the amount against which the payment is deductible in the payer territory is a disregarded payment in the first-mentioned territory, the disregarded payment shall be treated as included in the first-mentioned territory. (3) This section shall not apply...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 57: In page 63, line 3, to delete “foreign” and substitute “domestic”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 58: In page 63, line 6, to delete “domestic”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 59: In page 63, line 8, to delete “domestic” and substitute “foreign”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 60: In page 64, line 9, to delete “paragraph (a)” and substitute “paragraph (b)(i)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 61: In page 65, to delete lines 13 to 18 and substitute the following: “(a) dividends and manufactured payments, (b) interest, including any discounts or amounts which would be treated as interest under Part 8A, notwithstanding that no election is made under section 267U, (c) the amount of payments that are equivalent to interest under an arrangement...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 62: In page 66, line 26, to delete “the payment is not” and substitute “a corresponding amount has not been”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 63: In page 66, to delete lines 33 to 37 and substitute the following: “(I) in a case in which the non-inclusion arises because of any provision of the Tax Acts or the Capital Gains Tax Acts, in calculating the amount on which the payee is charged to tax, that provision shall be disapplied, insofar as it provides for the non-inclusion, and”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 64: In page 67, line 32, to delete “the payment is not” and substitute “a corresponding amount has not been”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 65: In page 68, line 13, to delete “the payment is not” and substitute “a corresponding amount has not been”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 66: In page 70, line 9, after “tax” to insert the following: “for so much of the payment as corresponds to the mismatch outcome which has not been neutralised in another territory”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 67: In page 71, line 3, after “deduction” to insert “for the purposes of domestic tax”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 68: In page 71, line 23, to delete “835AH” and substitute “835AI”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2019: Committee Stage (5 Nov 2019)

Paschal Donohoe: I move amendment No. 69: In page 71, line 37, after “deduction” to insert “for the purposes of domestic tax”.

Finance Bill 2019: Financial Resolutions (24 Oct 2019)

Paschal Donohoe: I move the following Resolutions: THAT Chapter 4 of Part 5 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to other benefit in kind charges, be amended in sections 121 and 121A in the manner and to the extent specified in the Act giving effect to this Resolution.”

Written Answers — Department of Finance: Legislative Programme (24 Oct 2019)

Paschal Donohoe: As I have stated recently in this House, the need to rebuild trust in the Banking sector is a priority for this Government. The Central Bank (Amendment) Bill will increase individual accountability in the financial sector. The proposed legislation will drive positive changes in terms of wider banking culture and enhanced accountability, while simplifying the taking of sanctions...

Written Answers — Department of Finance: Legislative Programme (24 Oct 2019)

Paschal Donohoe: The purpose of the Central Bank (Amendment) Bill is to increase individual accountability in the financial sector. The proposed legislation will drive positive changes in terms of wider banking culture, greater delegation of responsibilities, and enhanced accountability while simplifying the taking of sanctions against individuals who fail in their financial sector roles. My...